{"text_format":"1","workbook":"xlsx","n_sheets":22,"sheets":["Introduction","Journal Ledger","Transactions","Trading and ProfitLoss Account","Balance Sheet","Capital","Cash","Cash In Hand","Buildings","Machinery","Purchases","Sales","Wages","Salaries","Stationary","Rent","Telephone Expenses","Travelling Expenses","Printing","Commission Received","Purchase Returns","Sales Returns"],"not_rendered":{"charts":0,"images":5,"macros":1,"external_links":0,"defined_names":21,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Introduction","index":0,"n_rows":21,"n_cols":6,"rows_kept":21,"cut":false,"hidden":false,"merged":[[2,1,18,9]]}
[null,null,null,null,null,"www.Tricks12345.com"]
[]
[null,"Final Accounts"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Pavan Kumar Gundlapalli"]

{"sheet":"Journal Ledger","index":1,"n_rows":113,"n_cols":36,"rows_kept":113,"cut":false,"hidden":false,"merged":[[0,30,0,31],[0,25,0,26],[0,34,0,35]]}
["Date","Accounts","Type","Debit","Credit","Comment",null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal","Real","Nominal",null,null,null,"Trading Account",null,null,null,null,"Profit and Loss Structure",null,null,null,"Balance Sheet Structure"]
["2018-01-01","Purchases  a\\c","Nominal",10000,null,"Cash Purchases",null,null,null,null,null,null,null,null,null,null,null,null,null,"Capital","Cash","Purchases",null,null,null,"Purchases","Sales",null,null,null,"Salaries","Profit b/d",null,null,"Capital","Cash In Hand"]
["2018-01-01","     To  Cash  a\\c","Real",null,10000,"Cash Purchases",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cash In Hand","Sales",null,null,null,"Purchase Returns","Sales Returns",null,null,null,"Rent","Commission Received",null,null,"Add Net Profit","Buildings"]
["2018-02-28","Purchases  a\\c","Nominal",5000,null,"Feb month cash Purchases",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Buildings","Wages",null,null,null,"Wages",null,null,null,null,"Stationary",null,null,null,null,"Machinery"]
["2018-02-28","     To  Cash  a\\c","Real",null,5000,"Feb month cash Purchases",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Machinery","Salaries",null,null,null,"Gross Profit",null,null,null,null,"Telephone Expenses"]
["2018-03-31","Purchases  a\\c","Nominal",800,null,"March month Purchases",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Balance b/d","Stationary",null,null,null,null,null,null,null,null,"Travelling Expenses"]
["2018-03-31","     To  Cash  a\\c","Real",null,800,"March month Purchases",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rent",null,null,null,null,null,null,null,null,"Printing"]
["2018-04-30","Purchases  a\\c","Nominal",800,null,"April Month Purchases",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Telephone Expenses",null,null,null,null,null,null,null,null,"Net Profit"]
["2018-04-30","     To  Cash  a\\c","Real",null,800,"April Month Purchases",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Travelling Expenses"]
["2018-05-31","Purchases  a\\c","Nominal",500,null,"May Month Purchases",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Printing"]
["2018-05-31","     To  Cash  a\\c","Real",null,500,"May Month Purchases",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Commission Received"]
["2018-01-31","Cash  a\\c","Real",5000,null,"Jan sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Purchase Returns"]
["2018-01-31","     To  Sales  a\\c","Nominal",null,5000,"Jan sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sales Returns"]
["2018-02-28","Cash  a\\c","Real",15000,null,"Feb Sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Balance b/d"]
["2018-02-28","     To  Sales  a\\c","Nominal",null,15000,"Feb Sales"]
["2018-03-31","Cash  a\\c","Real",24000,null,"March Sales"]
["2018-03-31","     To  Sales  a\\c","Nominal",null,24000,"March Sales"]
["2018-01-01","Wages  a\\c","Nominal",500,null,"Wages Paid for January"]
["2018-01-01","     To  Cash  a\\c","Real",null,500,"Wages Paid for January"]
["2018-02-28","Wages  a\\c","Nominal",300,null,"Wages Paid for February"]
["2018-02-28","     To  Cash  a\\c","Real",null,300,"Wages Paid for February"]
["2018-04-30","Cash  a\\c","Real",12000,null,"April sales"]
["2018-04-30","     To  Sales  a\\c","Nominal",null,12000,"April sales"]
["2018-01-31","Salaries  a\\c","Nominal",2000,null,"Jan salaries paid"]
["2018-01-31","     To  Cash  a\\c","Real",null,2000,"Jan salaries paid"]
["2018-02-28","Salaries  a\\c","Nominal",2000,null,"Feb Salaries Paid"]
["2018-02-28","     To  Cash  a\\c","Real",null,2000,"Feb Salaries Paid"]
["2018-03-31","Salaries  a\\c","Nominal",2000,null,"March Salaries Paid"]
["2018-03-31","     To  Cash  a\\c","Real",null,2000,"March Salaries Paid"]
["2018-04-30","Salaries  a\\c","Nominal",2000,null,"April Salaries Paid"]
["2018-04-30","     To  Cash  a\\c","Real",null,2000,"April Salaries Paid"]
["2018-05-31","Salaries  a\\c","Nominal",2000,null,"May Salareis Paid"]
["2018-05-31","     To  Cash  a\\c","Real",null,2000,"May Salareis Paid"]
["2018-06-30","Salaries  a\\c","Nominal",2000,null,"June Salaraies Paid"]
["2018-06-30","     To  Cash  a\\c","Real",null,2000,"June Salaraies Paid"]
["2018-01-31","Rent  a\\c","Nominal",800,null,"Jan Rent paid"]
["2018-01-31","     To  Cash  a\\c","Real",null,800,"Jan Rent paid"]
["2018-02-28","Rent  a\\c","Nominal",800,null,"Feb Rent paid"]
["2018-02-28","     To  Cash  a\\c","Real",null,800,"Feb Rent paid"]
["2018-03-31","Rent  a\\c","Nominal",800,null,"March Rent paid"]
["2018-03-31","     To  Cash  a\\c","Real",null,800,"March Rent paid"]
["2018-04-30","Rent  a\\c","Nominal",800,null,"April Rent paid"]
["2018-04-30","     To  Cash  a\\c","Real",null,800,"April Rent paid"]
["2018-05-31","Rent  a\\c","Nominal",800,null,"May Rent paid"]
["2018-05-31","     To  Cash  a\\c","Real",null,800,"May Rent paid"]
["2018-06-30","Rent  a\\c","Nominal",800,null,"June Rent paid"]
["2018-06-30","     To  Cash  a\\c","Real",null,800,"June Rent paid"]
["2018-01-31","Telephone Expenses  a\\c","Nominal",500,null,"Jan Telephone Charges"]
["2018-01-31","     To  Cash  a\\c","Real",null,500,"Jan Telephone Charges"]
["2018-02-28","Telephone Expenses  a\\c","Nominal",500,null,"Feb Telephone Charges"]
["2018-02-28","     To  Cash  a\\c","Real",null,500,"Feb Telephone Charges"]
["2018-03-31","Telephone Expenses  a\\c","Nominal",500,null,"Mar Telephone Charges"]
["2018-03-31","     To  Cash  a\\c","Real",null,500,"Mar Telephone Charges"]
["2018-04-30","Telephone Expenses  a\\c","Nominal",500,null,"April Telephone Charges"]
["2018-04-30","     To  Cash  a\\c","Real",null,500,"April Telephone Charges"]
["2018-05-31","Telephone Expenses  a\\c","Nominal",500,null,"May Telephone Charges"]
["2018-05-31","     To  Cash  a\\c","Real",null,500,"May Telephone Charges"]
["2018-06-30","Telephone Expenses  a\\c","Nominal",500,null,"June Telephone Charges"]
["2018-06-30","     To  Cash  a\\c","Real",null,500,"June Telephone Charges"]
["2018-01-31","Travelling Expenses  a\\c","Nominal",350,null,"Jan Travelling Expenses"]
["2018-01-31","     To  Cash  a\\c","Real",null,350,"Jan Travelling Expenses"]
["2018-02-28","Travelling Expenses  a\\c","Nominal",350,null,"Feb Travelling Expenses"]
["2018-02-28","     To  Cash  a\\c","Real",null,350,"Feb Travelling Expenses"]
["2018-03-31","Travelling Expenses  a\\c","Nominal",350,null,"Mar Travelling Expenses"]
["2018-03-31","     To  Cash  a\\c","Real",null,350,"Mar Travelling Expenses"]
["2018-04-30","Travelling Expenses  a\\c","Nominal",350,null,"April Travelling Expenses"]
["2018-04-30","     To  Cash  a\\c","Real",null,350,"April Travelling Expenses"]
["2018-05-31","Travelling Expenses  a\\c","Nominal",350,null,"May Travelling Expenses"]
["2018-05-31","     To  Cash  a\\c","Real",null,350,"May Travelling Expenses"]
["2018-06-30","Travelling Expenses  a\\c","Nominal",350,null,"June Travelling Expenses"]
["2018-06-30","     To  Cash  a\\c","Real",null,350,"June Travelling Expenses"]
["2018-01-31","Stationary  a\\c","Nominal",250,null,"Jan Travelling Expenses"]
["2018-01-31","     To  Cash  a\\c","Real",null,250,"Jan Travelling Expenses"]
["2018-02-28","Stationary  a\\c","Nominal",250,null,"Feb Travelling Expenses"]
["2018-02-28","     To  Cash  a\\c","Real",null,250,"Feb Travelling Expenses"]
["2018-03-31","Stationary  a\\c","Nominal",250,null,"Mar Travelling Expenses"]
["2018-03-31","     To  Cash  a\\c","Real",null,250,"Mar Travelling Expenses"]
["2018-04-30","Stationary  a\\c","Nominal",250,null,"April Travelling Expenses"]
["2018-04-30","     To  Cash  a\\c","Real",null,250,"April Travelling Expenses"]
["2018-05-31","Stationary  a\\c","Nominal",250,null,"May Travelling Expenses"]
["2018-05-31","     To  Cash  a\\c","Real",null,250,"May Travelling Expenses"]
["2018-06-30","Stationary  a\\c","Nominal",250,null,"June Travelling Expenses"]
["2018-06-30","     To  Cash  a\\c","Real",null,250,"June Travelling Expenses"]
["2018-01-31","Printing  a\\c","Nominal",150,null,"Jan Printing Expenses"]
["2018-01-31","     To  Cash  a\\c","Real",null,150,"Jan Printing Expenses"]
["2018-02-28","Printing  a\\c","Nominal",150,null,"Feb Printing Expenses"]
["2018-02-28","     To  Cash  a\\c","Real",null,150,"Feb Printing Expenses"]
["2018-03-31","Printing  a\\c","Nominal",150,null,"Mar Printing Expenses"]
["2018-03-31","     To  Cash  a\\c","Real",null,150,"Mar Printing Expenses"]
["2018-04-30","Printing  a\\c","Nominal",150,null,"April Printing Expenses"]
["2018-04-30","     To  Cash  a\\c","Real",null,150,"April Printing Expenses"]
["2018-05-31","Printing  a\\c","Nominal",150,null,"May Printing Expenses"]
["2018-05-31","     To  Cash  a\\c","Real",null,150,"May Printing Expenses"]
["2018-06-30","Printing  a\\c","Nominal",150,null,"June Printing Expenses"]
["2018-06-30","     To  Cash  a\\c","Real",null,150,"June Printing Expenses"]
["2018-01-01","Balance b/d  a\\c","Nominal",142400,null,"Capital Brough forward from P.Y"]
["2018-01-01","     To  Capital  a\\c","Personal",null,142400,"Capital Brough forward from P.Y"]
["2018-01-01","Cash In Hand  a\\c","Real",11200,null,"Opening Balance of Cash"]
["2018-01-01","     To  Balance b/d  a\\c","Real",null,11200,"Opening Balance of Cash"]
["2018-01-01","Buildings  a\\c","Real",36100,null,"Building Opening Balance"]
["2018-01-01","     To  Balance b/d  a\\c","Real",null,36100,"Building Opening Balance"]
["2018-01-01","Machinery  a\\c","Real",110000,null,"Machinery Opening Balance"]
["2018-01-01","     To  Balance b/d  a\\c","Real",null,110000,"Machinery Opening Balance"]
["2018-01-31","Cash  a\\c","Real",150,null,"Commission Received"]
["2018-01-31","     To  Commission Received  a\\c","Nominal",null,150,"Commission Received"]
["2018-02-28","Cash  a\\c","Real",450,null,"Commission Received on Feb"]
["2018-02-28","     To  Commission Received  a\\c","Nominal",null,450,"Commission Received on Feb"]
["2018-03-31","Cash  a\\c","Real",2000,null,"Purchase Returns"]
["2018-03-31","     To  Purchase Returns  a\\c","Nominal",null,2000,"Purchase Returns"]
["2018-04-30","Sales Returns  a\\c","Nominal",1500,null,"Sales Returns"]
["2018-04-30","     To  Cash  a\\c","Real",null,1500,"Sales Returns"]
[]
[null,"Total Ledger Balance",null,{"$f":"SUM(D2:D111)","v":402000},{"$f":"SUM(E2:E111)","v":402000}]

{"sheet":"Transactions","index":2,"n_rows":111,"n_cols":6,"rows_kept":111,"cut":false,"hidden":false,"merged":[]}
["Date","Transactions","Debit","Credit","Amount","Comment"]
["2018-01-01","Purchases  a\\c","Nominal",10000,null,"Cash Purchases"]
["2018-01-01","     To  Cash  a\\c","Real",null,10000,"Cash Purchases"]
["2018-02-28","Purchases  a\\c","Nominal",5000,null,"Feb month cash Purchases"]
["2018-02-28","     To  Cash  a\\c","Real",null,5000,"Feb month cash Purchases"]
["2018-03-31","Purchases  a\\c","Nominal",800,null,"March month Purchases"]
["2018-03-31","     To  Cash  a\\c","Real",null,800,"March month Purchases"]
["2018-04-30","Purchases  a\\c","Nominal",800,null,"April Month Purchases"]
["2018-04-30","     To  Cash  a\\c","Real",null,800,"April Month Purchases"]
["2018-05-31","Purchases  a\\c","Nominal",500,null,"May Month Purchases"]
["2018-05-31","     To  Cash  a\\c","Real",null,500,"May Month Purchases"]
["2018-01-31","Cash  a\\c","Real",5000,null,"Jan sales"]
["2018-01-31","     To  Sales  a\\c","Nominal",null,5000,"Jan sales"]
["2018-02-28","Cash  a\\c","Real",15000,null,"Feb Sales"]
["2018-02-28","     To  Sales  a\\c","Nominal",null,15000,"Feb Sales"]
["2018-03-31","Cash  a\\c","Real",24000,null,"March Sales"]
["2018-03-31","     To  Sales  a\\c","Nominal",null,24000,"March Sales"]
["2018-01-01","Wages  a\\c","Nominal",500,null,"Wages Paid for January"]
["2018-01-01","     To  Cash  a\\c","Real",null,500,"Wages Paid for January"]
["2018-02-28","Wages  a\\c","Nominal",300,null,"Wages Paid for February"]
["2018-02-28","     To  Cash  a\\c","Real",null,300,"Wages Paid for February"]
["2018-04-30","Cash  a\\c","Real",12000,null,"April sales"]
["2018-04-30","     To  Sales  a\\c","Nominal",null,12000,"April sales"]
["2018-01-31","Salaries  a\\c","Nominal",2000,null,"Jan salaries paid"]
["2018-01-31","     To  Cash  a\\c","Real",null,2000,"Jan salaries paid"]
["2018-02-28","Salaries  a\\c","Nominal",2000,null,"Feb Salaries Paid"]
["2018-02-28","     To  Cash  a\\c","Real",null,2000,"Feb Salaries Paid"]
["2018-03-31","Salaries  a\\c","Nominal",2000,null,"March Salaries Paid"]
["2018-03-31","     To  Cash  a\\c","Real",null,2000,"March Salaries Paid"]
["2018-04-30","Salaries  a\\c","Nominal",2000,null,"April Salaries Paid"]
["2018-04-30","     To  Cash  a\\c","Real",null,2000,"April Salaries Paid"]
["2018-05-31","Salaries  a\\c","Nominal",2000,null,"May Salareis Paid"]
["2018-05-31","     To  Cash  a\\c","Real",null,2000,"May Salareis Paid"]
["2018-06-30","Salaries  a\\c","Nominal",2000,null,"June Salaraies Paid"]
["2018-06-30","     To  Cash  a\\c","Real",null,2000,"June Salaraies Paid"]
["2018-01-31","Rent  a\\c","Nominal",800,null,"Jan Rent paid"]
["2018-01-31","     To  Cash  a\\c","Real",null,800,"Jan Rent paid"]
["2018-02-28","Rent  a\\c","Nominal",800,null,"Feb Rent paid"]
["2018-02-28","     To  Cash  a\\c","Real",null,800,"Feb Rent paid"]
["2018-03-31","Rent  a\\c","Nominal",800,null,"March Rent paid"]
["2018-03-31","     To  Cash  a\\c","Real",null,800,"March Rent paid"]
["2018-04-30","Rent  a\\c","Nominal",800,null,"April Rent paid"]
["2018-04-30","     To  Cash  a\\c","Real",null,800,"April Rent paid"]
["2018-05-31","Rent  a\\c","Nominal",800,null,"May Rent paid"]
["2018-05-31","     To  Cash  a\\c","Real",null,800,"May Rent paid"]
["2018-06-30","Rent  a\\c","Nominal",800,null,"June Rent paid"]
["2018-06-30","     To  Cash  a\\c","Real",null,800,"June Rent paid"]
["2018-01-31","Telephone Expenses  a\\c","Nominal",500,null,"Jan Telephone Charges"]
["2018-01-31","     To  Cash  a\\c","Real",null,500,"Jan Telephone Charges"]
["2018-02-28","Telephone Expenses  a\\c","Nominal",500,null,"Feb Telephone Charges"]
["2018-02-28","     To  Cash  a\\c","Real",null,500,"Feb Telephone Charges"]
["2018-03-31","Telephone Expenses  a\\c","Nominal",500,null,"Mar Telephone Charges"]
["2018-03-31","     To  Cash  a\\c","Real",null,500,"Mar Telephone Charges"]
["2018-04-30","Telephone Expenses  a\\c","Nominal",500,null,"April Telephone Charges"]
["2018-04-30","     To  Cash  a\\c","Real",null,500,"April Telephone Charges"]
["2018-05-31","Telephone Expenses  a\\c","Nominal",500,null,"May Telephone Charges"]
["2018-05-31","     To  Cash  a\\c","Real",null,500,"May Telephone Charges"]
["2018-06-30","Telephone Expenses  a\\c","Nominal",500,null,"June Telephone Charges"]
["2018-06-30","     To  Cash  a\\c","Real",null,500,"June Telephone Charges"]
["2018-01-31","Travelling Expenses  a\\c","Nominal",350,null,"Jan Travelling Expenses"]
["2018-01-31","     To  Cash  a\\c","Real",null,350,"Jan Travelling Expenses"]
["2018-02-28","Travelling Expenses  a\\c","Nominal",350,null,"Feb Travelling Expenses"]
["2018-02-28","     To  Cash  a\\c","Real",null,350,"Feb Travelling Expenses"]
["2018-03-31","Travelling Expenses  a\\c","Nominal",350,null,"Mar Travelling Expenses"]
["2018-03-31","     To  Cash  a\\c","Real",null,350,"Mar Travelling Expenses"]
["2018-04-30","Travelling Expenses  a\\c","Nominal",350,null,"April Travelling Expenses"]
["2018-04-30","     To  Cash  a\\c","Real",null,350,"April Travelling Expenses"]
["2018-05-31","Travelling Expenses  a\\c","Nominal",350,null,"May Travelling Expenses"]
["2018-05-31","     To  Cash  a\\c","Real",null,350,"May Travelling Expenses"]
["2018-06-30","Travelling Expenses  a\\c","Nominal",350,null,"June Travelling Expenses"]
["2018-06-30","     To  Cash  a\\c","Real",null,350,"June Travelling Expenses"]
["2018-01-31","Stationary  a\\c","Nominal",250,null,"Jan Travelling Expenses"]
["2018-01-31","     To  Cash  a\\c","Real",null,250,"Jan Travelling Expenses"]
["2018-02-28","Stationary  a\\c","Nominal",250,null,"Feb Travelling Expenses"]
["2018-02-28","     To  Cash  a\\c","Real",null,250,"Feb Travelling Expenses"]
["2018-03-31","Stationary  a\\c","Nominal",250,null,"Mar Travelling Expenses"]
["2018-03-31","     To  Cash  a\\c","Real",null,250,"Mar Travelling Expenses"]
["2018-04-30","Stationary  a\\c","Nominal",250,null,"April Travelling Expenses"]
["2018-04-30","     To  Cash  a\\c","Real",null,250,"April Travelling Expenses"]
["2018-05-31","Stationary  a\\c","Nominal",250,null,"May Travelling Expenses"]
["2018-05-31","     To  Cash  a\\c","Real",null,250,"May Travelling Expenses"]
["2018-06-30","Stationary  a\\c","Nominal",250,null,"June Travelling Expenses"]
["2018-06-30","     To  Cash  a\\c","Real",null,250,"June Travelling Expenses"]
["2018-01-31","Printing  a\\c","Nominal",150,null,"Jan Printing Expenses"]
["2018-01-31","     To  Cash  a\\c","Real",null,150,"Jan Printing Expenses"]
["2018-02-28","Printing  a\\c","Nominal",150,null,"Feb Printing Expenses"]
["2018-02-28","     To  Cash  a\\c","Real",null,150,"Feb Printing Expenses"]
["2018-03-31","Printing  a\\c","Nominal",150,null,"Mar Printing Expenses"]
["2018-03-31","     To  Cash  a\\c","Real",null,150,"Mar Printing Expenses"]
["2018-04-30","Printing  a\\c","Nominal",150,null,"April Printing Expenses"]
["2018-04-30","     To  Cash  a\\c","Real",null,150,"April Printing Expenses"]
["2018-05-31","Printing  a\\c","Nominal",150,null,"May Printing Expenses"]
["2018-05-31","     To  Cash  a\\c","Real",null,150,"May Printing Expenses"]
["2018-06-30","Printing  a\\c","Nominal",150,null,"June Printing Expenses"]
["2018-06-30","     To  Cash  a\\c","Real",null,150,"June Printing Expenses"]
["2018-01-01","Balance b/d  a\\c","Nominal",142400,null,"Capital Brough forward from P.Y"]
["2018-01-01","     To  Capital  a\\c","Personal",null,142400,"Capital Brough forward from P.Y"]
["2018-01-01","Cash In Hand  a\\c","Real",10000,null,"Opening Balance of Cash"]
["2018-01-01","     To  Balance b/d  a\\c","Real",null,10000,"Opening Balance of Cash"]
["2018-01-01","Buildings  a\\c","Real",36100,null,"Building Opening Balance"]
["2018-01-01","     To  Balance b/d  a\\c","Real",null,36100,"Building Opening Balance"]
["2018-01-01","Machinery  a\\c","Real",110000,null,"Machinery Opening Balance"]
["2018-01-01","     To  Balance b/d  a\\c","Real",null,110000,"Machinery Opening Balance"]
["2018-01-31","Cash  a\\c","Real",150,null,"Commission Received"]
["2018-01-31","     To  Commission Received  a\\c","Nominal",null,150,"Commission Received"]
["2018-02-28","Cash  a\\c","Real",450,null,"Commission Received on Feb"]
["2018-02-28","     To  Commission Received  a\\c","Nominal",null,450,"Commission Received on Feb"]
["2018-03-31","Cash  a\\c","Real",2000,null,"Purchase Returns"]
["2018-03-31","     To  Purchase Returns  a\\c","Nominal",null,2000,"Purchase Returns"]
["2018-04-30","Sales Returns  a\\c","Nominal",1500,null,"Sales Returns"]
["2018-04-30","     To  Cash  a\\c","Real",null,1500,"Sales Returns"]

{"sheet":"Trading and ProfitLoss Account","index":3,"n_rows":21,"n_cols":6,"rows_kept":21,"cut":false,"hidden":false,"merged":[[2,1,2,5]]}
[]
[]
[null,"Trading and ProfitLoss Account"]
[null,"Particulars","Amount",null,"Particulars","Amount"]
[null,"Purchases",17100,null,"Sales",56000]
[null,"Purchase Returns",-2000,null,"Sales Returns",-1500]
[null,"Wages",800]
[null,"Gross Profit",38600]
[]
[null,null,54500,null,null,{"$f":"SUM(F5:F8)","v":54500}]
[]
[]
[null,"Salaries",12000,null,"Profit b/d",38600]
[null,"Rent",4800,null,"Commission Received",600]
[null,"Stationary",1500]
[null,"Telephone Expenses",3000]
[null,"Travelling Expenses",2100]
[null,"Printing",900]
[null,"Net Profit",14900]
[]
[null,null,39200,null,null,{"$f":"SUM(F13:F19)","v":39200}]

{"sheet":"Balance Sheet","index":4,"n_rows":9,"n_cols":6,"rows_kept":9,"cut":false,"hidden":false,"merged":[[2,1,2,5]]}
[]
[]
[null,"Balance Sheet"]
[null,"Particulars","Amount",null,"Particulars","Amount"]
[null,"Capital",142400,null,"Cash In Hand",11200]
[null,"Add Net Profit",14900,null,"Buildings",36100]
[null,null,null,null,"Machinery",110000]
[]
[null,null,{"$f":"SUM(C5:C7)","v":157300},null,null,{"$f":"SUM(F5:F7)","v":157300}]

{"sheet":"Capital","index":5,"n_rows":7,"n_cols":8,"rows_kept":7,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Capital  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,null,null,null,null,"2018-01-01","By  Balance b/d  a\\c",142400]
[null,null,"Capital c\\f",142400]
[null,null,null,142400,null,null,null,{"$f":"SUM(H5:H5)","v":142400}]

{"sheet":"Cash","index":6,"n_rows":48,"n_cols":8,"rows_kept":48,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Cash  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,"2018-01-31","To  Sales  a\\c",5000,null,"2018-01-01","By  Purchases  a\\c",10000]
[null,"2018-02-28","To  Sales  a\\c",15000,null,"2018-02-28","By  Purchases  a\\c",5000]
[null,"2018-03-31","To  Sales  a\\c",24000,null,"2018-03-31","By  Purchases  a\\c",800]
[null,"2018-04-30","To  Sales  a\\c",12000,null,"2018-04-30","By  Purchases  a\\c",800]
[null,"2018-01-31","To  Commission Received  a\\c",150,null,"2018-05-31","By  Purchases  a\\c",500]
[null,"2018-02-28","To  Commission Received  a\\c",450,null,"2018-01-01","By  Wages  a\\c",500]
[null,"2018-03-31","To  Purchase Returns  a\\c",2000,null,"2018-02-28","By  Wages  a\\c",300]
[null,null,null,null,null,"2018-01-31","By  Salaries  a\\c",2000]
[null,null,null,null,null,"2018-02-28","By  Salaries  a\\c",2000]
[null,null,null,null,null,"2018-03-31","By  Salaries  a\\c",2000]
[null,null,null,null,null,"2018-04-30","By  Salaries  a\\c",2000]
[null,null,null,null,null,"2018-05-31","By  Salaries  a\\c",2000]
[null,null,null,null,null,"2018-06-30","By  Salaries  a\\c",2000]
[null,null,null,null,null,"2018-01-31","By  Rent  a\\c",800]
[null,null,null,null,null,"2018-02-28","By  Rent  a\\c",800]
[null,null,null,null,null,"2018-03-31","By  Rent  a\\c",800]
[null,null,null,null,null,"2018-04-30","By  Rent  a\\c",800]
[null,null,null,null,null,"2018-05-31","By  Rent  a\\c",800]
[null,null,null,null,null,"2018-06-30","By  Rent  a\\c",800]
[null,null,null,null,null,"2018-01-31","By  Telephone Expenses  a\\c",500]
[null,null,null,null,null,"2018-02-28","By  Telephone Expenses  a\\c",500]
[null,null,null,null,null,"2018-03-31","By  Telephone Expenses  a\\c",500]
[null,null,null,null,null,"2018-04-30","By  Telephone Expenses  a\\c",500]
[null,null,null,null,null,"2018-05-31","By  Telephone Expenses  a\\c",500]
[null,null,null,null,null,"2018-06-30","By  Telephone Expenses  a\\c",500]
[null,null,null,null,null,"2018-01-31","By  Travelling Expenses  a\\c",350]
[null,null,null,null,null,"2018-02-28","By  Travelling Expenses  a\\c",350]
[null,null,null,null,null,"2018-03-31","By  Travelling Expenses  a\\c",350]
[null,null,null,null,null,"2018-04-30","By  Travelling Expenses  a\\c",350]
[null,null,null,null,null,"2018-05-31","By  Travelling Expenses  a\\c",350]
[null,null,null,null,null,"2018-06-30","By  Travelling Expenses  a\\c",350]
[null,null,null,null,null,"2018-01-31","By  Stationary  a\\c",250]
[null,null,null,null,null,"2018-02-28","By  Stationary  a\\c",250]
[null,null,null,null,null,"2018-03-31","By  Stationary  a\\c",250]
[null,null,null,null,null,"2018-04-30","By  Stationary  a\\c",250]
[null,null,null,null,null,"2018-05-31","By  Stationary  a\\c",250]
[null,null,null,null,null,"2018-06-30","By  Stationary  a\\c",250]
[null,null,null,null,null,"2018-01-31","By  Printing  a\\c",150]
[null,null,null,null,null,"2018-02-28","By  Printing  a\\c",150]
[null,null,null,null,null,"2018-03-31","By  Printing  a\\c",150]
[null,null,null,null,null,"2018-04-30","By  Printing  a\\c",150]
[null,null,null,null,null,"2018-05-31","By  Printing  a\\c",150]
[null,null,null,null,null,"2018-06-30","By  Printing  a\\c",150]
[null,null,null,null,null,"2018-04-30","By  Sales Returns  a\\c",1500]

{"sheet":"Cash In Hand","index":7,"n_rows":7,"n_cols":8,"rows_kept":7,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Cash In Hand  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,"2018-01-01","To  Balance b/d  a\\c",11200]
[null,null,null,null,null,null,"Cash In Hand c\\f",11200]
[null,null,null,{"$f":"SUM(D5:D5)","v":11200},null,null,null,11200]

{"sheet":"Buildings","index":8,"n_rows":7,"n_cols":8,"rows_kept":7,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Buildings  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,"2018-01-01","To  Balance b/d  a\\c",36100]
[null,null,null,null,null,null,"Buildings c\\f",36100]
[null,null,null,{"$f":"SUM(D5:D5)","v":36100},null,null,null,36100]

{"sheet":"Machinery","index":9,"n_rows":7,"n_cols":8,"rows_kept":7,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Machinery  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,"2018-01-01","To  Balance b/d  a\\c",110000]
[null,null,null,null,null,null,"Machinery c\\f",110000]
[null,null,null,{"$f":"SUM(D5:D5)","v":110000},null,null,null,110000]

{"sheet":"Purchases","index":10,"n_rows":11,"n_cols":8,"rows_kept":11,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Purchases  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,"2018-01-01","To  Cash  a\\c",10000]
[null,"2018-02-28","To  Cash  a\\c",5000]
[null,"2018-03-31","To  Cash  a\\c",800]
[null,"2018-04-30","To  Cash  a\\c",800]
[null,"2018-05-31","To  Cash  a\\c",500]
[null,null,null,null,null,null,"Purchases c\\f",17100]
[null,null,null,{"$f":"SUM(D5:D9)","v":17100},null,null,null,17100]

{"sheet":"Sales","index":11,"n_rows":10,"n_cols":8,"rows_kept":10,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Sales  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,null,null,null,null,"2018-01-31","By  Cash  a\\c",5000]
[null,null,null,null,null,"2018-02-28","By  Cash  a\\c",15000]
[null,null,null,null,null,"2018-03-31","By  Cash  a\\c",24000]
[null,null,null,null,null,"2018-04-30","By  Cash  a\\c",12000]
[null,null,"Sales c\\f",56000]
[null,null,null,56000,null,null,null,{"$f":"SUM(H5:H8)","v":56000}]

{"sheet":"Wages","index":12,"n_rows":8,"n_cols":8,"rows_kept":8,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Wages  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,"2018-01-01","To  Cash  a\\c",500]
[null,"2018-02-28","To  Cash  a\\c",300]
[null,null,null,null,null,null,"Wages c\\f",800]
[null,null,null,{"$f":"SUM(D5:D6)","v":800},null,null,null,800]

{"sheet":"Salaries","index":13,"n_rows":12,"n_cols":8,"rows_kept":12,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Salaries  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,"2018-01-31","To  Cash  a\\c",2000]
[null,"2018-02-28","To  Cash  a\\c",2000]
[null,"2018-03-31","To  Cash  a\\c",2000]
[null,"2018-04-30","To  Cash  a\\c",2000]
[null,"2018-05-31","To  Cash  a\\c",2000]
[null,"2018-06-30","To  Cash  a\\c",2000]
[null,null,null,null,null,null,"Salaries c\\f",12000]
[null,null,null,{"$f":"SUM(D5:D10)","v":12000},null,null,null,12000]

{"sheet":"Stationary","index":14,"n_rows":12,"n_cols":8,"rows_kept":12,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Stationary  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,"2018-01-31","To  Cash  a\\c",250]
[null,"2018-02-28","To  Cash  a\\c",250]
[null,"2018-03-31","To  Cash  a\\c",250]
[null,"2018-04-30","To  Cash  a\\c",250]
[null,"2018-05-31","To  Cash  a\\c",250]
[null,"2018-06-30","To  Cash  a\\c",250]
[null,null,null,null,null,null,"Stationary c\\f",1500]
[null,null,null,{"$f":"SUM(D5:D10)","v":1500},null,null,null,1500]

{"sheet":"Rent","index":15,"n_rows":12,"n_cols":8,"rows_kept":12,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Rent  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,"2018-01-31","To  Cash  a\\c",800]
[null,"2018-02-28","To  Cash  a\\c",800]
[null,"2018-03-31","To  Cash  a\\c",800]
[null,"2018-04-30","To  Cash  a\\c",800]
[null,"2018-05-31","To  Cash  a\\c",800]
[null,"2018-06-30","To  Cash  a\\c",800]
[null,null,null,null,null,null,"Rent c\\f",4800]
[null,null,null,{"$f":"SUM(D5:D10)","v":4800},null,null,null,4800]

{"sheet":"Telephone Expenses","index":16,"n_rows":12,"n_cols":8,"rows_kept":12,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Telephone Expenses  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,"2018-01-31","To  Cash  a\\c",500]
[null,"2018-02-28","To  Cash  a\\c",500]
[null,"2018-03-31","To  Cash  a\\c",500]
[null,"2018-04-30","To  Cash  a\\c",500]
[null,"2018-05-31","To  Cash  a\\c",500]
[null,"2018-06-30","To  Cash  a\\c",500]
[null,null,null,null,null,null,"Telephone Expenses c\\f",3000]
[null,null,null,{"$f":"SUM(D5:D10)","v":3000},null,null,null,3000]

{"sheet":"Travelling Expenses","index":17,"n_rows":12,"n_cols":8,"rows_kept":12,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Travelling Expenses  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,"2018-01-31","To  Cash  a\\c",350]
[null,"2018-02-28","To  Cash  a\\c",350]
[null,"2018-03-31","To  Cash  a\\c",350]
[null,"2018-04-30","To  Cash  a\\c",350]
[null,"2018-05-31","To  Cash  a\\c",350]
[null,"2018-06-30","To  Cash  a\\c",350]
[null,null,null,null,null,null,"Travelling Expenses c\\f",2100]
[null,null,null,{"$f":"SUM(D5:D10)","v":2100},null,null,null,2100]

{"sheet":"Printing","index":18,"n_rows":12,"n_cols":8,"rows_kept":12,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Printing  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,"2018-01-31","To  Cash  a\\c",150]
[null,"2018-02-28","To  Cash  a\\c",150]
[null,"2018-03-31","To  Cash  a\\c",150]
[null,"2018-04-30","To  Cash  a\\c",150]
[null,"2018-05-31","To  Cash  a\\c",150]
[null,"2018-06-30","To  Cash  a\\c",150]
[null,null,null,null,null,null,"Printing c\\f",900]
[null,null,null,{"$f":"SUM(D5:D10)","v":900},null,null,null,900]

{"sheet":"Commission Received","index":19,"n_rows":8,"n_cols":8,"rows_kept":8,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Commission Received  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,null,null,null,null,"2018-01-31","By  Cash  a\\c",150]
[null,null,null,null,null,"2018-02-28","By  Cash  a\\c",450]
[null,null,"Commission Received c\\f",600]
[null,null,null,600,null,null,null,{"$f":"SUM(H5:H6)","v":600}]

{"sheet":"Purchase Returns","index":20,"n_rows":7,"n_cols":8,"rows_kept":7,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Purchase Returns  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,null,null,null,null,"2018-03-31","By  Cash  a\\c",2000]
[null,null,null,null,null,null,"Purchase Returns c\\f",2000]
[null,null,null,2000,null,null,null,{"$f":"SUM(H5:H5)","v":2000}]

{"sheet":"Sales Returns","index":21,"n_rows":7,"n_cols":8,"rows_kept":7,"cut":false,"hidden":false,"merged":[[2,1,2,7]]}
[]
[]
[null,"Sales Returns  Account"]
[null,"Date","Particulars","Amount",null,"Date","Particulars","Amount"]
[null,"2018-04-30","To  Cash  a\\c",1500]
[null,null,null,null,null,null,"Sales Returns c\\f",1500]
[null,null,null,{"$f":"SUM(D5:D5)","v":1500},null,null,null,1500]